Commodity tax recorded on account for raw materials used for producing exported commodities shall be collected if the manufacturer fails to process the exported commodities within one and a half years from the date of the tax recorded or sells the raw materials domestically. In addition to the collection of tax, the manufacturer is liable to a belated surcharge calculated on a daily basis at 0.05% of the tax payable from the date immediately following the date of recording till the date of payment except that the cause for not exporting the commodities is not the fault of the manufacturer and as approved by the MOF.